Current developments of the contemplated German real estate transfer tax reform

The first “official” draft bill on the contemplated German real estate transfer tax (RETT) reform was published by the German Ministry of Finance last week. It picks up the proposals by the German Federal States from last year and will have major implications for the structuring of real estate transactions. In particular due to the partly unclear application rules it is to be hoped that there will still be amendments or clarifications in the course of the further legislative proceeding.

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